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I-3 - Taxation Act

Section 231.0.4
Disposition versions

Full text
231.0.4. The fraction referred to in subparagraph v of paragraph d of section 231.0.1 in respect of a taxation year of a taxpayer is determined by the formula

[(A × 3/4) + (B × 2/3)] / (A + B).

In the formula provided for in the first paragraph,
(a)  A is the taxpayer’s net capital gains from dispositions of property in the period that begins at the beginning of the year and ends on 27 February 2000; and
(b)  B is the taxpayer’s net capital gains from dispositions of property in the period that begins on 28 February 2000 and ends on 17 October 2000.
2003, c. 2, s. 67.
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